SB 1386 - For all tax years beginning on or after January 1, 2025, this act authorizes a taxpayer to claim a tax credit in an amount equal to $0.65 per mile driven, but not to exceed $3,000, for providing qualified transportation as a volunteer driver, as such terms are defined in the act, for a not-for-profit organization. The amount of the tax credit shall be adjusted annually for inflation. Tax credits authorized by the act shall not be refundable and shall not be transferred, sold, or assigned, but may be carried forward for three tax years. The total amount of tax credits authorized by the act shall not exceed $1 million in any fiscal year, with such amount adjusted annually for inflation. This act shall sunset on December 31, 2030, unless reauthorized by the General Assembly. JOSH NORBERG